Trans-Tasman invoicing - Australia and New Zealand
What an Australian business should put on an invoice to a New Zealand customer, and where to check the GST treatment.
Australia and New Zealand trade closely and share the Peppol A-NZ specification, but each country has its own tax system. Australian businesses use an ABN and charge GST at 10%. New Zealand businesses use an NZBN and, if registered, a GST number, and New Zealand GST is 15%. Exports of goods from Australia are generally GST-free if you meet the ATO conditions, and some services supplied to a customer outside Australia can be GST-free too. The rules depend on what you sell and where it is used, so check the ATO guidance or ask your tax agent for your case. In 4invoices you can create an invoice in AUD or NZD, set the tax rate on each line and enter an exchange rate. You then download the PDF and send it.
- Australia has the ABN and 10% GST. New Zealand has the NZBN and 15% GST.
- Some exports are GST-free in Australia if the ATO conditions are met.
- The invoice can be in AUD or NZD, with an exchange rate in 4invoices.
- GST treatment depends on the product or service, so check with the ATO or an agent.
How it works
Record the customer's details. Add their legal name, address and, if they have one, their NZBN and NZ GST number.
Work out the GST treatment. For goods sent to New Zealand, read the ATO rules on GST-free exports and the evidence you must keep. For services, check whether the supply is GST-free.
Choose the currency. Many Australian suppliers invoice in AUD, and some agree to NZD. Say which currency is used and how the amount is paid.
Set the tax rate on each line, for example 10% or 0%, and enter the exchange rate if you use NZD. Download the PDF and send it.
Legal references
- A New Tax System (Goods and Services Tax) Act 1999 - GST-free treatment of exports.
- Australian Taxation Office - GST-free exports and supplies to non-residents.
- Inland Revenue (New Zealand) - GST at 15% and registration.
Frequently asked questions
Do I charge Australian GST to a New Zealand customer?
Not always. Goods that you export can be GST-free if you meet the ATO conditions, and some services to customers outside Australia are also GST-free. The right treatment depends on what you supply. Check the ATO guidance or ask your agent.
What is the difference between an ABN and an NZBN?
The ABN is the Australian business number of 11 digits. The NZBN is the New Zealand business number of 13 digits. Each is issued by its own government and they are not interchangeable.
Can I invoice in NZD from Australia?
Yes, if you and the customer agree. For GST reporting you need to show the amounts in Australian dollars, so keep the exchange rate you used.
Does 4invoices send Peppol invoices to New Zealand?
No. 4invoices does not send Peppol invoices. It creates the invoice in the currency you choose, with the tax rate on each line, and gives you a PDF.